"what kind of tax do you pay to make a move?" recently, a large number of “tax calls” are made daily to the individual housing transaction service hall of the changchun city tax office, some at what level of advice, some at what level tax payments have changed as a result of an increase in the number of counselling camps, and others at the expense of accounting. Among the callers were home buyers and house sellers, and none of them were lost in taxing second-hand housing transactions。
Buying a house is a big deal. What taxes do you pay for buying a second-hand house? What's the tax process? Who pays taxes? The reporter will give you detailed information on the policy in question。
What taxes do second-hand housing deals pay? Who pays
There are several types of personal second-hand housing transaction taxes, and the different methods of calculating and paying for them have left many people ready to purchase second-hand housing with a deep sense of confusion
In general, personal second-hand housing transactions are mainly related to turnover tax and surcharges, personal income tax, deed tax and stamp duty。
So who pays the taxes? Although most of the time the parties to the house contract agreed that one of them would bear the full amount of the tax, the seller, as seller of the property, was liable to pay the turnover tax and additional personal income tax, and the buyer, as owner of the property, to pay the deed tax and stamp duty。
1 personal second-hand transaction tax - personal income tax
The seller pays: within five years: (1) general: a tax = a written price (assessed price) * 1 per cent; (2) special: seller's retransfer of housing through non-purchase forms, such as divorce, gift, inheritance: a tax = 20 per cent [closed price (assessed price) - original purchase price]*。
Tax on personal second-hand housing transactions - turnover tax and additional
The seller pays: within two years (inclusive): turnover tax and additional = the agreed price (assessed price) * 5. 6 per cent。
3. Tax on personal second-hand housing transactions — tax on contributions
Buyers pay: 90 m2 and a first or a second set of: tax amount = paid price (assessed price) * 1 per cent; tax amount = paid price (assessed price) * 1. 5 per cent for households over 90 m2; tax amount = paid price (assessed price) * 2 per cent for households over 90 m2; tax amount = paid price (assessed price) * 2 per cent for households * 3 per cent for households。
Tax on personal second-hand housing transactions — stamp duty
(1) both parties to the grant pay: the stamped transfer tax = the paid price (assessed price)* 0. 05 per cent; (2) the buyer, the heir, the owner of the property pay the stamped tax of 5 yuan for the title certificate。
